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Sr. No.
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Nature of Services
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Supplier of Services
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Recipient of Services
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1
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Supply of Services by a goods transport agency (GTA) who has not paid central tax @6% in respect of transportation of goods by road
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Goods Transport Agency
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(a) Any factory registered under or governed by the Factories Act, 1948; or
(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India; or
(c) any co-operative society established by or under any law; or
(d) any person registered under the GST Act, 2017; or
(e) anybody corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including Association of Persons; or
(g) any casual taxable person;
Located in the taxable territory.
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2
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Legal Services
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Individual Advocate including Senior Advocate
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Business Entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services.
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3
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Services supplied by Arbitral Tribunal
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Arbitral Tribunal
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Any business entity located in the taxable territory
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4
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Sponsorship Services
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Any person
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Anybody corporate or partnership firm located in the taxable territory.
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5
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Services other than -
(i) Renting of immovable property services;
(ii) Services provided by Department of Posts;
(iii) Services in relation to aircraft or a vessel, inside or outside precincts of a port or an airport;
(iv) Transport of goods or passengers
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Central Government, State Government, Union Territory or Local Authority
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Any business entity located in the taxable territory.
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6
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Director Services
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A director of a company or a body corporate
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The company or body corporate located in the taxable territory
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7
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Insurance Agency Services
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Insurance Agent
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Any person carrying on insurance business, located in taxable territory.
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8
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Recovery Agency
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Recovery Agent
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Banking Company or a financial institution, or a NBFC, located in taxable territory.
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9
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Transfer or Permitting use or enjoyment of a copyright relating to original literary, dramatic, musical or artistic work to a publisher, music company, producer or the like.
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Author or Music Composer, photographer, artist or the like.
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Publisher, music company, producer or the like, located in taxable territory.
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10
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Supplier of services by member of Overseas Committee
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Members of Overseeing Committee constituted by the RBI
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Reserve Bank of India
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11
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Import of Services
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Any person located in non-taxable territory
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Any person located in taxable territory other than non-taxable online recipient
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12
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Transportation of goods by vessel. Where the value of freight is not available it is deemed to be 10% of CIF.
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Any person located in non-taxable territory
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Importer as defined under section 2(26) of Customs Act, located in taxable territory.
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13
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Services supplied by the Central Government, State Government, Union territory or Local authority by way of renting of immovable property to a person registered under the CGST Act.
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Central Government, State Government, Union territory or Local authority
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Any person registered under the CGST Act, 2017
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14
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Services provided by Business Facilitator (BF) to a banking company
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Business Facilitator (BF)
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A banking company, located in taxable territory
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15
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Services provided by an agent of Business Correspondent (BC)( to Business Correspondence (B2C)
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Any Agent of business correspondence (BC)
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A business correspondent, located in taxable territory
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16
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Security services (services provided by way of supply of security personnel) provided to a registered person.
Provided that RCM will not be applicable -
(i) Department or Establishments of Central or State Government or UT; or
(ii) Local Authority;
(iii) Governmental agencies:
Which has taken registration only for the purposes of deduction of tax
(iv) Registered person discharging tax liability under Composition Scheme
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Any person other than a body corporate
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A registered person located in taxable terrotory.
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